Smt K L Ambika , Bangalore V. The Income Tax Office Ward-1 , Ramanagaram

ITA 3116/BANG/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9981 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 19-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Assessee Lawyers: S V RAVISHANKAR
• Keywords: Period of limitation; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.3116/BANG/2018 ASSESSMENT YEAR : 2008 09 THE INCOME TAX OFFICER, WARD-1, RAMANAGARAM. VS. SMT. K.L AMBIKA, NO.527, SIR M VISHVESHWARAIAH ROAD, ADARSHA NAGAR, NELAMANGALA. PAN ALTPA 1957 C APPELLANT RESPONDENT APPELLANT BY : SHRI S.V RAVISHANKAR, ADVOCATE RESPONDENT BY : SHRI MANJEET SINGH, ADDL. CIT DATE OF HEARING : 25-06-2020 DATE OF PRONOUNCEMENT : 30-06-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AG AINST ORDER DATED FOR SEPTEMBER 2018 PASSED BY LD.CIT(A)-1, BAN GALORE FOR ASSESSMENT YEAR 2008-09. 2. AT THE OUTSET, LD.AR SUBMITTED THAT LD.CIT (A) HAD NOT DECIDED THE ISSUE ON MERITS BECAUSE THE APPEAL WAS FILED WITH A DELAY OF NEARLY 739 DAYS. HE SUBMITTED THAT LD.CIT (A) NOT CONDONED THE DELAY AND DISMISSED THE APPEAL AS NON- MAINTAINABLE. PAGE 2 OF 4 ITA NO.3116/BANG/2018 A. Y : 2008 09 3. LD.AR SUBMITTED THAT, ASSESSEE WAS NOT KEEPI NG GOOD HEALTH DURING THE RELEVANT PERIOD AND THEREFORE COULD NOT CONTACT THE AUTHORISED REPRESENTATIVE FOR TAKING NECESSARY STEP S TO FILE APPEAL WITHIN THE PERIOD OF LIMITATION IS IT HAS BEEN SUBM ITTED THAT ASSESSEE WAS SUFFERING FROM CERVICAL SPONDYLITIS BE CAUSE OF WHICH SHE HAD TO FREQUENTLY VISIT HOSPITAL AND THE WAY IS SUE OF FILING APPEAL AGAINST THE ORDER OF LD.AO WENT OUT OF SITE. LD.AR HAS PRAYED FOR CONSIDERING THE CASE OF ASSESSEE AND REQ UESTED THE APPEAL TO BE SET-ASIDE TO LD.AO WITH A DIRECTION TO DECIDE THE ISSUES ON MERITS. 4. LD.SR DR RELIED UPON ORDERS PASSED BY AUTHORITIE S BELOW. 5. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SID ES IN LIGHT OF RECORDS PLACED BEFORE US. 6. THIS IS A CASE OF AN INDIVIDUAL ASSESSEE, WHEREI N, DELAY WAS CAUSED IN FILING APPEAL BEFORE LD.CIT(A) RESULTING IN DISMISSING THE APPEAL AT THE VERY THRESHOLD. IN OUR VIEW THE C AUSE OF JUSTICE HAS BEEN DEFEATED. LD.CIT(A) DISMISSED THE APPEAL A S NO CORROBORATIVE EVIDENCE TO CONFIRM THE FACT THAT ASS ESSEE WAS NOT IN STABLE HEALTH CONDITION WERE FURNISHED. BEFORE U S, LD.AR HAS FILED THE MEDICAL CERTIFICATE AND HOSPITAL BILLS SU BSTANTIATING THAT ASSESSEE WAS IN A GENUINE HEALTH CONDITION OF CERVI CAL SPONDYLITIS. THERE IS SUFFICIENT REASON TO OPINE TH AT, ASSESSEE COULD NOT FILE APPEAL ON TIME AND THE DELAY CAUSED WAS UNINTENTIONAL. 7. WE ARE THEREFORE INCLINED TO CONDONE THE DELAY I N FILING APPEAL BEFORE THE LD.CIT(A) AND SET ASIDE THE ISSUE BACK TO LD.CIT(A) THAT THE SIZE THE ISSUE ON MERITS. NEEDLE SS TO SAY THAT, ASSESSEE SHALL BE OFFERED REASONABLE OPPORTUNITY OF BEING PAGE 3 OF 4 ITA NO.3116/BANG/2018 A. Y : 2008 09 REPRESENTED IN ACCORDANCE WITH LAW AND LD.CIT(A) SH ALL PASS DETAILED ORDER ON MERITS. ACCORDINGLY THE GROUNDS FILED BY ASSESSEE STANDS AL LOWED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JUNE, 2020 SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 30 TH JUNE, 2020. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 4 OF 4 ITA NO.3116/BANG/2018 A. Y : 2008 09 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -06-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -06-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -06-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -06-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -06-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -06-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -06-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK 12. DATE OF DISPATCH OF ORDER 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS